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This study aims to determine how integrity influences money laundering combatting.

A qualitative approach using methodological triangulation was used to answer the question to describe and understand the phenomena from the participants’ perspective. Data was gathered with a semi-structured questionnaire, observation and field notes.

Analysis revealed that 93% of law enforcement investigators believe integrity is required to combat money laundering. They also observed that integrity is needed for the political environment, institutions and their personnel or officers.

There is a need for integrity in the economy’s public and private sectors to combat money laundering effectively. Integrity must be present in the political environment, institutions and personnel. Hence, a recommendation is to appoint chief integrity officers in all stakeholder organisations.

This study is among the few research that covers the area of integrity and its influence on combatting money laundering from law enforcement investigators’ perspective.

This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the scattering of literature on this topic, given the challenge and opportunity for the educational and academic community.

This review highlights the enormous social influence of COVID-19 by mapping the extensive yet distinct and fragmented literature in AI and academic integrity fields. Based on 163 publications from the Web of Science, this paper offers a framework summarising the balance between AI and academic integrity.

With the rapid advancement of technology, AI tools have exponentially developed that threaten to destroy students' academic integrity in higher education. Despite this significant interest, there is a dearth of academic literature on how AI can help in academic integrity. Therefore, this paper distinguishes two significant thematical patterns: academic integrity and negative predictors of academic integrity.

This study also presents several contributions by showing that tools associated with AI can act as detectors of students who plagiarise. That is, they can be useful in identifying students with fraudulent behaviour. Therefore, it will require a combined effort of public, private academic and educational institutions and the society with affordable policies.

This study proposes a new, innovative framework summarising the balance between AI and academic integrity.

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

This paper explores organization-level racialized work strategies for maintaining racialized organizations (Ray, 2019). It focuses on intentional actions to maintain dominant racial norms, demonstrating how work strategies are informed by dominant racial structures that maintain racial inequities.

We compiled a chronological case study (Yin, 2012) based on 168 news media articles and various organizational documents to examine responses to athlete protests at the University of Texas at Austin following the death of George Floyd. Gioia et al.’s (2013) method uncovered how dominant racial norms inform organizational behaviors.

The paper challenges institutional theory neutrality and identifies several racialized work strategies that organizations employ to maintain racialized norms and practices. The findings provide a framework for organizations to interrogate their strategies and their role in reproducing dominant racial norms and inequities.

In 2020, the Black Lives Matter (BLM) movement was reinvigorated within sporting and corporate domains. However, many organizations engaged in performativity, sparking criticism about meaningful change in organizational contexts. Our case study examines how one organization responded to athlete activists’ BLM-fueled demands, revealing specific racialized work strategies that maintain structures of racism. As organizations worldwide disrupt and discuss oppressive structures such as racism, we demonstrate how organizational leadership, while aware of policies and practices of racism, may choose not to act and actively maintain such structures.

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

This study aims to investigate the extent to which audit committee (AC) members who are formally independent are truly independent in practice, and what challenges they face that undermine their independence.

The study utilizes semi-structured interviews with 18 members of the AC in Jordan.

The responses indicate that AC is mostly labelled as independent but fails to play an effective monitoring role due to different institutional factors. These factors include family ownership, government ownership, culture, compensation package and the lack of qualified directors.

This research addresses this gap by presenting qualitative evidence from a civil law jurisdiction, featured by a developing financial market, a prevalence of family businesses, limited investor protection and a low risk of litigation. Additionally, this study aims to rectify the current imbalance between qualitative and quantitative studies on AC and bridge the gap between research conducted in developed countries and their developing counterparts.

This study offers valuable insights for regulatory authorities to engage in a more profound contemplation of extant governance regulations. Also, this study offers useful feedback for nomination committees of public companies, and it also has an implication for shareholders as they rely on independent directors to protect their investment. Furthermore, implications of the findings derived from this research possess the potential for generalization to other developing nations characterized by akin institutional contexts, notably encompassing the countries situated in the Middle East and North Africa (MENA) region.

This research introduces novel qualitative empirical evidence from a distinctive jurisdiction governed by civil law, thereby enriching the existing scholarly discourse. It also contributes to the AC literature by suggesting that it is not only the existence of conventionally independent ACs that affect the integrity of financial statements, but also the absence of social ties and other contextual obstacles.

Senior Indigenous leadership positions across the Australian higher education sector has increased over the past decade. Despite this advancement, there is limited understanding in terms of how to best integrate Indigenous leadership into existing governance structures of Australian universities. In 2018 the Walan Mayiny: Indigenous Leadership in Higher Education project commenced, aimed at establishing a model of best practice for the inclusivity of Indigenous leadership in higher education governance structures. This article presents key findings from the project, namely, a model of senior Indigenous leadership within the Australian universities based on the perceptions of a group of Indigenous academics.

Through qualitative semi-structured interviews with Indigenous academic staff, the perceived value, characteristics and challenges of senior Indigenous leadership were examined. The varying opinions held by Indigenous academics in relation to the qualifications and experience required to fulfil a senior Indigenous leadership position were also highlighted. In doing so, a model of senior Indigenous leadership within the Australian higher education system is presented. The model of best practice presented in this article is underpinned by Indigenous Institutional Theory (Coates et al., 2022), a theoretical framework developed from the Walan Mayiny study.

The research findings highlight the diverse opinions of Indigenous academics in relation to the qualifications and experience required to fulfil a senior Indigenous leadership position. The six essential components are built upon the core characteristics, values and behaviours that senior Indigenous leaders need to have according to Indigenous academics, in order to advance Indigenous success within the academy.

Given Australian universities are being called upon to ensure that senior Indigenous leaders are in the best position possible to forge institutional change, senior Indigenous leaders within the academy may find the contextual Indigenous leadership model beneficial. The model allows one to uphold cultural integrity and fulfil the responsibilities and obligations of their higher education institution, while being able to serve their Indigenous colleagues and communities, leading to the advancement of Indigenous higher education outcomes. Importantly, the model can be adapted to suit all First Nations Peoples globally, who also find themselves working within the shackles of Western institutions.

Research on the significance of corporate social responsibility (CSR) and value creation is nascent as compared to CSR and financial performance. The concept of value is also evolving because of changing business environments, globalization and the expanded idea of CSR. Nowadays, managers expect a more quick, pragmatic approach to satisfy valid stakeholder claims while simultaneously creating competitive advantage through reputation and investor value. The paper aims to examine the impact of CSR on the market and sustainable value creation through CSR expenditure in India and the moderating role of pressure-sensitive institutional investors (PSII).

The study used panel data regression methodology on a sample of 1,845 non-financial Indian firms from 2015 to 2021.

CSR creates market and sustainable value for non-financial Indian firms in line with stakeholder theory. The authors find a positive moderating role of governance represented by PSII on CSR and market value creation but not on sustainable value.

The study is based on secondary data. CSR, despite being a regulatory obligation, provided long-term benefits that increased their sustainable growth rate. The results highlight the importance given by financial markets to CSR activities. Other types of institutional investors can also be examined in future research. CSR can be embedded in the core operations of the firm, which can help in fostering a culture of sustainability and responsible business practices that benefit firms and society as a whole. Tax incentives can be provided to firms investing in CSR.

CSR provides long-term benefits to the firm, which enhances the goodwill and integrity of the firm in the market. The results reveal that besides capital market investors, firms are subject to the scrutiny of consumers, communities and the government as expectations rise and information spreads faster, which can have repercussions. CSR helps in meeting such expectations and the perceived value of the firms. Managers and chief executive officers (CEOs) can pay attention to the type of institutional investors like PSII, which can be formed as a part of the firm’s CSR strategy.

The positive impact of CSR on sustainable value expresses a long-term management orientation based on the improvement of stakeholder relations and the associated environmental impacts referring to cohesion and consensus, market opportunities and strengthened reputation and image. A sustainable company involves a conscious and continuing effort in the equilibrium between contrasting stakeholders’ expectations in an attempt to optimize value creation. Tax exemption can be provided for CSR activities.

The authors contribute to the scant literature on CSR and value creation, especially sustainable value, as most of the prior studies are not empirical on sustainable value in the Indian context. Managers and CEOs can pay attention to the types of institutional investors like PSII, which can be formed as a part of the firm’s strategy.

This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.

The sample comprises construction companies from seven Asia-Pacific countries from 2015 to 2019. The authors hand-collected data on anti-corruption disclosures by using content analysis.

This study provides empirical evidence that government ownership, country-level accounting competence and high-quality auditors increase companies’ anti-corruption disclosures. Meanwhile, this study finds that uncertainty avoidance does not affect companies’ anti-corruption disclosures.

This study has a number of implications. First, government and professional accountant organizations need to improve accountants’ knowledge and competence through education, training and continuous professional development. Second, public accounting firms need to ensure the quality of their auditors, particularly in the technical competence in financial and nonfinancial reporting. Finally, universities must improve and update their curriculum regarding nonfinancial reporting issues.

This study is among the first to examine anti-corruption disclosure practices in the most corrupted settings, i.e. the construction industry in Asia-Pacific countries. It uses the isomorphism perspective to explain the influence of government ownership, country-level accounting competence and high-quality auditors on anti-corruption disclosure transparency. The number of prior studies investigating this association is very limited. Moreover, disclosures of anti-corruption information are complex and sensitive; thus, coercive, normative and mimetic pressures are required to achieve higher transparency and sustainability.

The current body of empirical research regarding the impact of trust in the cybersecurity commitment of institutions on digital payment usage has focused solely on a macro-level analysis, overlooking the intricate dynamics between institutions' cybersecurity commitments and the trust levels of digital payment users. In light of this limitation, this study aims to offer a more comprehensive understanding of this complex relationship.

A case study was conducted on digital payment users in India through the critical realist lens. To gather data, interviews and focus group discussions were conducted with digital payment users from various regions of the country.

The citizen-centric outcomes of the national cybersecurity commitment (performance and responsiveness) are the most prominent and impactful trust indicators. These outcomes play a crucial role in shaping digital payment users' perception and trust in the cybersecurity commitment of public institutions. Individuals' value positions also influence trust judgments, as it is essential to recognize the value tensions that may arise due to security implementation and their congruence with citizens' values.

The findings of this study have significant implications for policymakers. They are potentially an artifact of the security and perception of digital payment users and the cultural uniqueness of digital payment users in India.

The study proposes a holistic understanding of the relationship between institutions' cybersecurity commitments and the trust levels of digital payment users. It offers a qualitative evaluation of how digital payment users perceive and construe efficient information security management implemented by public institutions.